党的十一届三中全会之后,经济体制的改革,深刻地触及了以往僵化的投资观念和投资体制。在理论上,我们开始清楚地认识到,中国正处于社会主义的初级阶段,要大力发展有计划的商品经济,企业必须成为自主经营、公平竞争、自负盈亏的商品生产者和经营者,因此,改变与完善国家对于投资的调控方式,把市场机制引入投资领域,下放投资的自主权,是社会主义经济获得蓬勃发展的必然要求。在实践中,我们一方面进行了国家投资有偿使用(“拨改贷”)的积极尝试,另一方面通过对企业减税让利、下放投资项目审批权限和增强信用在 After the Third Plenary Session of the Eleventh Central Committee of the Party, the reform of the economic system has profoundly touted the rigid investment concept and investment system of the past. In theory, we began to clearly understand that China is in the initial stage of socialism and that it is necessary to vigorously develop a planned commodity economy in which enterprises must become producers and operators of commodities that run their own businesses, compete fairly and are self-financing. Therefore, To change and improve the state regulatory approach to investment, to introduce the market mechanism into the investment field and to decentralize the investment, is a necessary requirement for the vigorous development of the socialist economy. In practice, on the one hand, we have made an active attempt to pay for the use of state investment (“redirecting loans”). On the other hand, we have reduced taxes and profit sharing to enterprises, decentralized investment approval authority and credit enhancement.